PET - Plain English Taxonomy

Attribute:	BSAO17641
Concept:	Assets Loans And Advances Impairment Amount
Label:	Impairment: Loans and Advances - Impairment
Concept Guidance:	This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".

Dimensions

Dimension	Member	Description
ImpairmentTypeDimension	(SpecificCollective)	This dimension identifies the type of impairment The value reported relates to that part of a provision assessed on a collective basis in accordance with accounting standards that has been classified as a specific provision in accordance with prudential standards. Specific provisions, in accordance with prudential standards, are provisions for identified loans that the institution does no expect to be repaid, this is different to general reserves for credit losses.

Dimension

Member

Description

ImpairmentTypeDimension

(SpecificCollective)

This dimension identifies the type of impairment
The value reported relates to that part of a provision assessed on a collective basis in accordance with accounting standards that has been classified as a specific provision in accordance with prudential standards. Specific provisions, in accordance with prudential standards, are provisions for identified loans that the institution does no expect to be repaid, this is different to general reserves for credit losses.